REGISTERED NUMBER: 05108287 (England and Wales)

Gattica Limited

Unaudited Financial Statements

for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M A Temple

SECRETARY:

REGISTERED OFFICE:

Abingdon House

Cumberland Business Centre

Northumberland Road

Southsea

Hampshire

PO5 1DS

REGISTERED NUMBER:

05108287 (England and Wales)

ACCOUNTANTS:

Barter Durgan

Chartered Accountants

10 Victoria Road South

Southsea

Hampshire

PO5 2DA

FIXED ASSETS

Tangible assets

4

-

64

Investment property

5

583,097

583,097

583,097

583,161

CURRENT ASSETS

Debtors

6

83,896

94,568

Cash at bank

19,092

3,491

102,988

98,059

CREDITORS

Amounts falling due within one year

7

14,724

11,971

NET CURRENT ASSETS

88,264

86,088

TOTAL ASSETS LESS CURRENT LIABILITIES

671,361

669,249

CREDITORS

Amounts falling due after more than one year

8

111,171

126,436

NET ASSETS

560,190

542,813

CAPITAL AND RESERVES

Called up share capital

1

1

Fair value reserve

9

9,480

9,480

Retained earnings

550,709

533,332

SHAREHOLDERS' FUNDS

560,190

542,813

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 May 2026 and were signed by:

M A Temple - Director

1.	STATUTORY INFORMATION

Gattica Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

and 31 March 2026

4,237

DEPRECIATION

At 1 April 2025

4,173

Charge for year

64

At 31 March 2026

4,237

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

64

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

583,097

NET BOOK VALUE

At 31 March 2026

583,097

At 31 March 2025

583,097

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

37,545

48,217

Due from related company

46,351

46,351

83,896

94,568

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

(266

)

2,270

Taxation

4,504

-

VAT

8,268

7,483

Directors' current accounts

18

18

Accrued expenses

2,200

2,200

14,724

11,971

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans more 5 yr by instal

111,171

126,436

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

111,171

126,436

9.

RESERVES

Fair

value

reserve

£

At 1 April 2025

and 31 March 2026

9,480